Council tax exemptions

Council tax exemptions are shown below. If you think you may be eligible or have any questions, please contact the revenues section using the contact details on this page or on your bill.

Class

Brief description of Class

Period of exemption

B

Unoccupied Dwelling Owned by a Charity

Must be unoccupied for less than 6 months and was last occupied in furtherance of the objects of a charity.

0-6 months

D

Qualifying Person in Detention

Property must be unoccupied and have been the sole or main residence of the relevant person prior to detention elsewhere. Detention includes prison, hospital, etc if by Court Order or Act of Parliament.

Total period

E

Hospital/Care Home Patients

Unoccupied dwelling which was previously the sole or main residence of a qualifying person who now has his sole or main residence in a hospital, nursing home or care home

Total period

F

Property left vacant by deceased person

A dwelling which has remained unoccupied since the date of death of the deceased person who was formally liable as owner, leaseholder or tenant, and for up to 6 months after grant of probate, and no person is a qualifying person for the property in any other capacity other than as executor of the estate.

Total period before probate granted.

0-6 months after probate granted.

G

Occupation Prohibited by Law

Property where occupation is prohibited by law or action of a public authority

Total Period

H

Occupied by a member of the Clergy

Unoccupied dwelling held for occupation by a minister of religion.

Total Period

I

Property left empty by a person receiving care

Unoccupied property where the relevant person is living (not a hospital, care home) elsewhere for the purposes of receiving care by reason of old age, disability or illness.

Total Period

J

Property left empty by a person providing care

Unoccupied property where the relevant person is living elsewhere for the purpose of providing personal care for persons suffering from old age, disability or illness.

Total Period

K

Dwelling left empty by students

Unoccupied dwelling owned by a student, who is residing elsewhere to undertake their studies, which was last occupied as the sole or main residence of a student.

Total period

L

Repossessed

Unoccupied property where the liable person is the mortgagor and the mortgagee is in possession

Total Period

M

Halls of Residence and Hospitals run by Charities

Applies to halls of residence predominantly for the accommodation of students

Total Period

N

Dwellings Occupied by Students

Properties occupied by one or more residents, all of whom are students

Total Period

O

Ministry of Defence Properties

Applies to dwellings owned by Ministry of Defence for Armed Forces accommodation. May be occupied.

Total Period

P

Visiting Forces Accommodation

Applies to dwellings where at least one person liable for Council Tax is a member of a visiting force.

Total Period

Q

Dwelling left empty by a Trustee in Bankruptcy

Unoccupied property where liable person is a trustee in bankruptcy

Total period

R

Caravan Pitches and Moorings

A dwelling consisting of a pitch or mooring which is not occupied by a caravan or a boat

Total Period

S

Under 18 Years

Occupied only by persons under 18 Years of Age

Total Period

T

Unoccupied Annexe

Must be part of premises which include another dwelling (or situated in the grounds) and may not be let separately from that dwelling because of a planning restriction

Total Period

U

Severely Mentally Impaired

Dwelling occupied only by person/s who are severely mentally impaired

Total Period

V

Diplomats

Dwelling occupied by at least one person who is a Diplomat and is not a British Citizen

Total Period

W

Annexe occupied by a Dependant Relative

Dwellings where one of the occupiers are related to the residents of the rest of the property and are aged 65 or over, are severely mentally impaired or are permanently disabled

Total period

You can use the following form to tell us your exemption should end Request to cancel an exemption. You will be asked to provide your council tax account number, an email address, the date the exemption is to end and the reason.

Council tax exemptions are shown below. If you think you may be eligible or have any questions, please contact the revenues section using the contact details on this page or on your bill.

Class

Brief description of Class

Period of exemption

B

Unoccupied Dwelling Owned by a Charity

Must be unoccupied for less than 6 months and was last occupied in furtherance of the objects of a charity.

0-6 months

D

Qualifying Person in Detention

Property must be unoccupied and have been the sole or main residence of the relevant person prior to detention elsewhere. Detention includes prison, hospital, etc if by Court Order or Act of Parliament.

Total period

E

Hospital/Care Home Patients

Unoccupied dwelling which was previously the sole or main residence of a qualifying person who now has his sole or main residence in a hospital, nursing home or care home

Total period

F

Property left vacant by deceased person

A dwelling which has remained unoccupied since the date of death of the deceased person who was formally liable as owner, leaseholder or tenant, and for up to 6 months after grant of probate, and no person is a qualifying person for the property in any other capacity other than as executor of the estate.

Total period before probate granted.

0-6 months after probate granted.

G

Occupation Prohibited by Law

Property where occupation is prohibited by law or action of a public authority

Total Period

H

Occupied by a member of the Clergy

Unoccupied dwelling held for occupation by a minister of religion.

Total Period

I

Property left empty by a person receiving care

Unoccupied property where the relevant person is living (not a hospital, care home) elsewhere for the purposes of receiving care by reason of old age, disability or illness.

Total Period

J

Property left empty by a person providing care

Unoccupied property where the relevant person is living elsewhere for the purpose of providing personal care for persons suffering from old age, disability or illness.

Total Period

K

Dwelling left empty by students

Unoccupied dwelling owned by a student, who is residing elsewhere to undertake their studies, which was last occupied as the sole or main residence of a student.

Total period

L

Repossessed

Unoccupied property where the liable person is the mortgagor and the mortgagee is in possession

Total Period

M

Halls of Residence and Hospitals run by Charities

Applies to halls of residence predominantly for the accommodation of students

Total Period

N

Dwellings Occupied by Students

Properties occupied by one or more residents, all of whom are students

Total Period

O

Ministry of Defence Properties

Applies to dwellings owned by Ministry of Defence for Armed Forces accommodation. May be occupied.

Total Period

P

Visiting Forces Accommodation

Applies to dwellings where at least one person liable for Council Tax is a member of a visiting force.

Total Period

Q

Dwelling left empty by a Trustee in Bankruptcy

Unoccupied property where liable person is a trustee in bankruptcy

Total period

R

Caravan Pitches and Moorings

A dwelling consisting of a pitch or mooring which is not occupied by a caravan or a boat

Total Period

S

Under 18 Years

Occupied only by persons under 18 Years of Age

Total Period

T

Unoccupied Annexe

Must be part of premises which include another dwelling (or situated in the grounds) and may not be let separately from that dwelling because of a planning restriction

Total Period

U

Severely Mentally Impaired

Dwelling occupied only by person/s who are severely mentally impaired

Total Period

V

Diplomats

Dwelling occupied by at least one person who is a Diplomat and is not a British Citizen

Total Period

W

Annexe occupied by a Dependant Relative

Dwellings where one of the occupiers are related to the residents of the rest of the property and are aged 65 or over, are severely mentally impaired or are permanently disabled

You can use the following form to tell us your exemption should end Request to cancel an exemption. You will be asked to provide your council tax account number, an email address, the date the exemption is to end and the reason.